The impact of management alumni affiliation and persuasion tactics on auditors' internal control judgments (Registro nro. 199258)
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| 000 -LÍDER | |
|---|---|
| Campo fijo de descripción fija | 02134nab a2200193 a 4500 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL | |
| Campo de control | OSt |
| 005 - FECHA Y HORA DE LA ULTIMA TRANSACCIÓN | |
| control field | 20200226102000.0 |
| 008 - ELEMENTOS DE LONGITUD FIJA -- INFORMACIÓN GENERAL | |
| Campo fijo de descripción fija -- Información general | 191207s20172015xxu||||| |||| 00| 0 eng d |
| 040 ## - FUENTE DE CATALOGACIÓN | |
| Agencia Catalogadora | CO-BoUGC |
| Agencia que realiza la transcripción | CO-BoUGC |
| 100 1# - ASIENTO PRINCIPAL--NOMBRE PERSONAL | |
| Nombre personal | Bhattacharjee, Sudip |
| 245 14 - TÍTULO | |
| Título | The impact of management alumni affiliation and persuasion tactics on auditors' internal control judgments |
| Responsables | Sudip Bhattacharjee & J. Owen Brown |
| 520 3# - NOTA DE RESUMEN, ETC. | |
| Nota de sumario, etc. | Concerns over "revolving door" practices of companies hiring directly from their external auditor led to a Sarbanes-Oxley Act provision mandating a one-year cooling off period before such hires can occur. Yet, little is known as to whether these alumni affiliations, still prevalent today, actually impair audit quality. Drawing on Social Identity Theory, we conduct an experiment to examine whether auditors experience heightened identification with an alumni-affiliated client manager, and, if so, how this perceived relationship affects their professional skepticism in response to a management persuasion attempt. As predicted, absent the use of a management persuasion tactic, auditors identify more with an alumni-affiliated manager than a non-alumnus with equal professional experience, and this perceived social bond enhances the manager's influence. However, the use of a common persuasion tactic, while effective at influencing auditor judgment when used by an unaffiliated manager, "backfires" when used by an alumni-affiliated manager, leading to diminished persuasion and increased professional skepticism. Evidence suggests that auditors are better able to identify the inappropriateness of the persuasion attempt when the tactic is used by an alumni-affiliated manager. |
| 650 14 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | Contabilidad |
| Subdivisión de forma | Publicaciones seriadas |
| 9 (RLIN) | 176889 |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | Auditoría |
| Subdivisión de forma | Publicaciones seriadas |
| 9 (RLIN) | 176890 |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | Contadores |
| Subdivisión general | Afiliación |
| Subdivisión de forma | Publicaciones seriadas |
| 9 (RLIN) | 176891 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Brown, J. Owen |
| -- | 176892 |
| 773 0# - ASIENTO DE ITEM FUENTE | |
| Host Biblionumber | 82265 |
| Host Itemnumber | 378307 |
| Asiento principal | The accounting review 2018 V.93 No.2 (Mar) |
| Otro identificador del ítem | 0000002033447 |
| International Standard Serial Number | 0001-4826 (papel) |
| Descripción física | 19 páginas |
| Nota | Incluye tablas, referencias bibliográficas y apéndices |
| 942 ## - TIPO DE MATERIAL (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Tipo de Item KOHA | Artículo de Revista |
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